{"id":"C2004A02854","name":"Radiocommunications (Transmitter Licence Tax) Act 1983","slug":"radiocommunications-transmitter-licence-tax-act-1983","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"137 of 1983","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34383,"registerId":"commonwealth-C2004A02854-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Act 1983.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Collection Act","content":"#### 3 Collection Act\n\n  The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation","content":"#### 4 Interpretation\n\n  In this Act, tax means the tax imposed by this Act.","sortOrder":3},{"sectionNumber":"4A","sectionType":"section","heading":"Transmitter licence associated with a commercial broadcasting licence","content":"#### 4A Transmitter licence associated with a commercial broadcasting licence\n\n  For the purposes of this Act, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Application of Radiocommunications Act","content":"#### 5 Application of Radiocommunications Act\n\n  Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Imposition of tax","content":"#### 6 Imposition of tax\n\n  Licences not exceeding 12 months\n  (1) Tax is imposed on the issue of a transmitter licence that is issued for a period not exceeding 12 months. This subsection has effect subject to subsection (1A).\n  (1A) Subsection (1) does not impose a tax on the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  Licences of more than 12 months where there is an application\n  (1B) If:\n    (a) an application is made for a transmitter licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1C);\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (1C) The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1B).\n\n> Note: See also subsection (1F).\n\n  (1D) If:\n    (a) an application is made for a transmitter licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1E);\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (1E) The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1D).\n\n> Note: See also subsection (1F).\n\n  (1F) A determination under subsection (1C) or (1E) must not cover a transmitter licence that is associated with a commercial broadcasting licence.\n  (2) Subject to subsection (2A), if:\n    (a) a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (2A) Subsection (2) does not impose a tax on the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (3) Subject to subsections (3A), (3B), (5) and (6), if:\n    (a) a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (3A) Subsection (3) does not impose a tax on the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (3B) Subsection (3) does not impose a tax on a particular anniversary of the day a transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (4) If:\n    (a) a person applies for a transmitter licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is not covered by a determination under subsection (1C) or (1E);\n  the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.\n  (4A) Subsection (4) does not apply in relation to the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (5) Subject to subsection (5A), if the holder of a transmitter licence:\n    (a) at the time when the person applied for the licence, elects that subsection (3) apply; and\n    (b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;\n  subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.\n  (5A) Subsection (5) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (6) Subject to subsection (6A), if the holder of a transmitter licence:\n    (a) has elected that subsection (3) apply; and\n    (b) has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);\n  subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.\n  (6A) Subsection (6) does not apply to a particular anniversary of the day a transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  Licences of more than 12 months where there is no application\n  (7) Subject to subsection (7A), if:\n    (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and\n    (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (7A) Subsection (7) does not impose a tax on the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (8) Subject to subsections (8A), (8B), (11) and (12), if:\n    (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and\n    (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (8A) Subsection (8) does not impose a tax on the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (8B) Subsection (8) does not impose a tax on a particular anniversary of the day a transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (9) Before a person is issued a transmitter licence under section 100B, 102 or 102A of the Radiocommunications Act 1992 for a period exceeding 12 months, the person must elect, in the form approved in writing by the ACMA, that either subsection (7) or (8) is to apply in respect of the transmitter licence.\n  (10) However, for the purposes of this section, if the person does not make an election under subsection (9) before the transmitter licence is issued, the person is taken to have elected, before the licence is issued, that subsection (8) is to apply in respect of the licence.\n  (10A) Subsections (9) and (10) do not apply in relation to the issue of a transmitter licence if:\n    (a) the transmitter licence is issued on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (11) Subject to subsection (11A), if the holder of a transmitter licence:\n    (a) before the licence is issued, elects that subsection (8) is to apply; and\n    (b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;\n  subsection (8) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.\n  (11A) Subsection (11) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.\n  (12) Subject to subsection (13), if the holder of a transmitter licence:\n    (a) before the licence is issued, elects that subsection (8) is to apply; and\n    (b) fails to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);\n  subsection (8) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.\n  (13) Subsection (12) does not apply to a particular anniversary of the day a transmitter licence came into force if:\n    (a) the anniversary occurs on or after 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence.","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Amount of tax","content":"#### 7 Amount of tax\n\n  (1) The amount of tax in respect of the issue of a transmitter licence, the anniversary of a transmitter licence coming into force or the holding of a transmitter licence is the amount determined by the ACMA.\n  (2) A determination may, among other things, provide for amounts of tax in relation to:\n    (a) specified periods; or\n    (b) specified classes of licences; or\n    (c) specified classes of persons.\n  (3) In making a determination, the ACMA is to take into account such matters as are specified in the regulations.\n  (4) A determination is a legislative instrument.","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"Regulations","content":"#### 9 Regulations\n\n  The Governor‑General may make regulations for the purposes of section 7.","sortOrder":8}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act originally imposed a straightforward tax on transmitter licences. Over time, its scope was significantly modified — most notably by the 2017 amendments that carved out transmitter licences associated with commercial broadcasting licences entirely, shifting that tax burden to a separate Act. The addition of ACMA determination powers, multiple licence-period payment structures, and detailed election mechanisms also substantially expanded the Act's procedural complexity beyond a simple tax imposition measure."},"complexity_factors":["Multiple overlapping subsections creating a web of conditions and exceptions that must be read together","Two parallel payment structures (lump sum vs annual) each with their own rules, exceptions, and default provisions","Two separate pathways depending on whether a licence was applied for or issued without application (sections 100B, 102, 102A of the Radiocommunications Act 1992)","Numerous carve-outs for commercial broadcasting licences post-1 July 2017, repeated across almost every subsection","Tax amounts are not in the Act itself — they are set by ACMA determinations (legislative instruments), requiring reference to external documents","Act incorporates by reference two other Acts (Radiocommunications Taxes Collection Act 1983 and Radiocommunications Act 1992) and cross-references a third (Commercial Broadcasting (Tax) Act 2017)","ACMA has power to determine classes of licences via legislative instrument, adding a further layer of delegated legislation","Election and notification mechanisms with strict timing requirements (21-day notice, 60-day payment windows) create procedural complexity"],"plain_english_summary":"The Act taxes holders of Australian transmitter licences — businesses, organisations and individuals using radio-transmitting equipment — by requiring payment when licences are issued or annually for longer-term licences. The ACMA sets the dollar amounts and classes of licence to which the tax applies.\n\nHolders of multi‑year licences can pay up‑front or annually; failing annual payments beyond 60 days converts the obligation into an immediate lump sum. From 1 July 2017, transmitter licences tied to commercial broadcasting are exempt."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 1983 Act appears to have been a straightforward tax imposition on transmitter licences. However, the legislation has grown significantly through amendments to accommodate: (1) a complex multi-tiered payment system (upfront vs annual instalments) introduced through subsections (1B)-(13); (2) extensive exemption carve-outs for commercial broadcasting licences following the introduction of the Commercial Broadcasting (Tax) Act 2017, requiring repeated conditional exclusions across nearly every operative provision; and (3) delegated powers allowing ACMA to create classes of licences and determine tax amounts. The Act has evolved from a simple tax imposition to a sophisticated administrative framework with multiple payment pathways and industry-specific exemptions."},"complexity_factors":["Multiple overlapping subsections (1) through (13) with parallel structures for 'application-made' vs 'no-application' scenarios","Extensive conditional logic with repeated exemption patterns — the 'commercial broadcasting licence' exemption appears in 10+ separate subsections (1A, 2A, 3A, 3B, 4A, 5A, 6A, 7A, 8A, 8B, 10A, 11A, 13)","Cross-references to the Radiocommunications Act 1992 (sections 100B, 102, 102A) and the Commercial Broadcasting (Tax) Act 2017","Incorporation by reference of the Radiocommunications Taxes Collection Act 1983 (section 3)","Delegated legislative power allowing ACMA to determine both tax amounts and classes of licences through legislative instruments","Temporal conditions (dates on or after 1 July 2017) layered across multiple subsections","Election mechanisms requiring applicants to choose between subsections (2) vs (3), or (7) vs (8), with default rules if no election made","Notification requirements with specific timeframes (21 days before anniversary, 60-day payment windows)"],"plain_english_summary":"This law sets up a tax system for **transmitter licences** — the government permits needed to operate radio transmitters (like those used by TV stations, radio broadcasters, and telecommunications companies).\n\n**What it does:**\n- **Imposes a tax** when someone gets a transmitter licence, with different rules depending on how long the licence lasts:\n  - **Short-term licences (12 months or less):** Tax is paid once when the licence is issued.\n  - **Long-term licences (more than 12 months):** The licence holder can choose to either:\n    - Pay tax once upfront for the whole period, **or**\n    - Pay tax in instalments — once when the licence starts, then again each year on the anniversary of the licence date.\n\n- **Who decides the tax amount:** The Australian Communications and Media Authority (ACMA) sets the actual dollar amounts through official determinations (a type of delegated legislation). The ACMA must consider factors specified in regulations when setting these amounts.\n\n- **Important exception:** Since 1 July 2017, transmitter licences **associated with commercial broadcasting licences** (like commercial TV or radio stations) are **exempt from this tax**. This was done to avoid double-taxing commercial broadcasters, who are taxed separately under the Commercial Broadcasting (Tax) Act 2017.\n\n**Who it affects:**\n- Anyone applying for a transmitter licence — typically telecommunications companies, broadcasters, and other organisations using radio spectrum.\n- The ACMA, which administers the tax system and sets the rates.\n\n**Why it matters:**\nThis law ensures the government collects revenue from the commercial use of Australia's radio spectrum (the airwaves used for communication). The 'pay upfront or pay annually' choice gives licence holders flexibility in managing their costs, while the exemption for commercial broadcasters prevents them being taxed twice for essentially the same activity."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act creates transmitter‑licence taxation but repeatedly narrows its scope by exempting licences associated with commercial broadcasting issued on or after 1 July 2017 (see s6(1A), (3A), (3B), (7A), (8A), (8B), (10A), (11A), (12)–(13)). Section 4A links the association test to the Commercial Broadcasting (Tax) Act 2017. ACMA determinations to classify licences for long‑term taxation are expressly not to cover commercial broadcasting licences (s6(1F)), shifting taxable coverage compared with a blanket levy."},"complexity_factors":["Numerous conditional and overlapping subsections determining when tax is imposed (s6(1)–(13)) creating multiple application pathways depending on licence length and timing.","Repeated, specific exemption for transmitter licences associated with commercial broadcasting issued on/after 1 July 2017 (s6(1A), (2A), (3A), (3B), (5A), (6A), (7A), (8A), (8B), (10A), (11A), (12)–(13)).","ACMA power to determine classes of transmitter licences for long‑term taxation (s6(1C), (1E)) and explicit prohibition on including commercial broadcasting licences in those determinations (s6(1F)).","Applicant election requirements for taxation treatment of multi‑year licences and deemed elections where none made (s6(4), (9), (10)); written notice and timing rules to change elections (s6(5), (11)).","Different procedural tracks for licences issued under specific Radiocommunications Act provisions (s6(7)–(13)), increasing rule‑path branching.","Tax amounts are not fixed in the Act but set by ACMA determinations which are legislative instruments and must take account of matters in the regulations (s7(1)–(4); s9).","Collection and administrative regime incorporated from the Radiocommunications Taxes Collection Act 1983 and Part 1.4 of the Radiocommunications Act 1992 applies (s3, s5), so multiple statutes govern enforcement.","Anniversary‑based liabilities and failure‑to‑pay triggers that change tax treatment (s6(3), (6), (8), (12)) create administrative and cash‑flow complexity for licence holders.","Significant delegated discretion to the ACMA (class determinations, tax amounts, form of election) increases implementation uncertainty and regulatory dependence (s6(1C),(1E); s7)."],"plain_english_summary":"This Act levies a tax on the issue and, in some cases, the ongoing holding (annual anniversaries) of radiocommunications transmitter licences. The ACMA determines which classes of licences are taxed and how much is payable, applicants for multi‑year licences must elect how the tax will apply, and licences associated with commercial broadcasting issued on or after 1 July 2017 are carved out of the tax."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983","history":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983/history","analysis":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983/analysis","conflicts":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983/conflicts","importantCases":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983/important-cases","documents":"/api/acts/radiocommunications-transmitter-licence-tax-act-1983/documents"}}